中国非居民企业间接股权转让反避税规则的反思与完善

中国已初步建立了针对非居民企业间接股权转让的反避税调整机制,以预防和处置可能出现的税务欺诈或避税行为.然而,税收管辖权的不完备性、认定标准的模糊性,以及税收征管模式等方面的制度性缺陷,已经成为实现特别税收调整意图的障碍.结合中国反避税实践以及深化财税体制改革的整体部署,应在坚持税收法定主义的前提下,健全立法、完善规则,以实现国际税收协作与正义.

Reflection and improvement on anti-avoidance rules concerning indirect equity transfer of non-resident enterprises in China

China has preliminarily established a tax adjustment mechanism against the indirect equity transfer of non-resident enterprises, in the prevention and disposition of possible tax fraud or evades taxes. However, the incompletion of the tax jurisdiction, the ambiguity of identification standard and the institutional defects of tax collection and administration mode have become obstacles to realize the special tax adjustments intentions. Considering the anti-avoidance practice in China and the monolithic deployments of the further reform of the fiscal and taxation system, on condition that taxation-legalism should be insisted, rules and legislation should be improved and perfected to achieve the international tax coordination and justice.